Matches in DBpedia 2016-04 for { ?s ?p "Gain or loss under the Internal Revenue Code is realized and recognized when property is disposed of for property which is "materially different", i.e. when their respective possessors enjoy different legal entitlements from each. Deduction of loss here was permissible."@en }
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- Cottage_Savings_Assn_v._Commissioner holding "Gain or loss under the Internal Revenue Code is realized and recognized when property is disposed of for property which is "materially different", i.e. when their respective possessors enjoy different legal entitlements from each. Deduction of loss here was permissible.".